Reporting on Community: Is there a Co-op Difference? (Researching Sustainability Reporting: An approach to comparing co-operative and investor owned corporations in the retail food sector)

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dc.contributor.author Hicks, Elizabeth
dc.contributor.author Brown, Leslie
dc.date.accessioned 2016-06-09T03:45:18Z
dc.date.available 2016-06-09T03:45:18Z
dc.date.issued 2015-07
dc.identifier.uri http://hdl.handle.net/10587/1765
dc.description This research overview and three accompanying presentations give background on, discuss methodology of, and present preliminary findings of a content analysis of the non-financial aspects of publicly available financial and social reports produced by retail food co-operatives and investor-owned corporations. (Other terms for social reporting include sustainability reporting, social auditing, social responsibility reporting, triple bottom line reporting). For co-operatives that undertake non-financial reporting, the researchers investigate how they report on a key principle of co-operation, “Concern for Community,” by looking at what is measured and how, their reasons for measuring such performance and whether co-operatives report similar measures or not. Next, recognizing co-operatives’ claims to be different from investor-owned corporations (ICA 2012), the authors compare the measures reported by the two groups. The co-operative principle, “Concern for Community,” suggests that what a co-operative measures and reports with respect to its relationship with its community may be different; but is it? This research contributes to the literature on non-financial measurement and reporting (GRI, 2008; KPMG, 2013; Chen and Bouvain, 2009; and Mejri and Wolf, 2012) and implementing the “co-operative difference” (EuroCoop, 2008). en_US
dc.language.iso en en_US
dc.publisher Measuring the Co-operative Difference Research Network en_US
dc.type Conference Presentation / Paper en_US
dc.type Présentation d’un colloque / article lors 'dun colloque en_US
dc.type Conference Presentation / Paper en_US
dc.type Présentation d’un colloque / article lors 'dun colloque en_US
dc.title Reporting on Community: Is there a Co-op Difference? (Researching Sustainability Reporting: An approach to comparing co-operative and investor owned corporations in the retail food sector) en_US
dc.format.availability Full-text en_US
dc.subject.se-space-enterprise-en Co-operatives en_US
dc.subject.se-space-enterprise-en Consumer/Retail Co-operatives en_US
dc.subject.se-space-enterprise-en Private/Investor-owned Companies en_US
dc.subject.se-space-enterprise-fr Coopératives en_US
dc.subject.se-space-enterprise-fr Consommateurs / coopératives de détail en_US
dc.subject.se-space-enterprise-fr Compagnies privées / détenues par les investisseurs en_US
dc.subject.sespace-geographic-en Canada en_US
dc.subject.sespace-geographic-en Outside Canada en_US
dc.subject.sespace-geographic-fr Canada en_US
dc.subject.sespace-geographic-fr Hors du Canada en_US
dc.subject.sespace-sector-en Food & Food Services en_US
dc.subject.sespace-sector-fr Alimentation et restauration en_US
dc.subject.sespace-theme-en Alternative Economic Theory / Co-operative Theory en_US
dc.subject.sespace-theme-en Communications, Networking, Marketing en_US
dc.subject.sespace-theme-en Social Accounting, Sustainability Reporting, Social / Environmental / Economic Impact Measurement en_US
dc.subject.sespace-theme-fr Théorie économique alternative / Théorie de coopération en_US
dc.subject.sespace-theme-fr Communications, réseautage, marketing en_US
dc.subject.sespace-theme-fr Comptabilité sociale, rapports de durabilité, mesure de l’impact social / environnemental / économique en_US
dc.subject.sespace-research-en Measuring the Co-operative Difference Research Network (2010-2015) en_US
dc.subject.sespace-research-en Conference of the Canadian Association for Studies in Co-operation (CASC) en_US
dc.subject.sespace-research-fr Réseau de recherche pour mesurer la différence coopérative (2010-2015) en_US
dc.subject.sespace-research-fr Conférence de l'Association canadienne pour les études en coopération (ACÉC) en_US


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